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      <NetUnrlzdGainsLossesInvstAmt>155417</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
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      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>321783</CurrentTaxYearMinus4YearsAmt>
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        <CurrentTaxYearMinus2YearsAmt>632256</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>760700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>844700</CurrentTaxYearAmt>
        <TotalAmt>3034375</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>321783</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>474936</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>632256</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>760700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>844700</CurrentTaxYearAmt>
        <TotalAmt>3034375</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>3034375</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>52557</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>50671</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>65877</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>82067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>91744</CurrentTaxYearAmt>
        <TotalAmt>342916</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>3377291</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>46732</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.89850</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.89490</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <EndYearBalanceAmt>190969</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>198354</BeginningYearBalanceAmt>
        <GrantsOrScholarshipsAmt>7385</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>190969</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>210054</BeginningYearBalanceAmt>
        <GrantsOrScholarshipsAmt>11700</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>198354</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>216554</BeginningYearBalanceAmt>
        <GrantsOrScholarshipsAmt>6500</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>210054</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>7277</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1485</DepreciationAmt>
        <BookValueAmt>5792</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>5792</TotalBookValueLandBuildingsAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1157761</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>155417</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>155417</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1002344</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1002344</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>666593</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>666593</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>666593</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>CHARITY DINNER/</Event1Nm>
        <GrossReceiptsEvent1Amt>86861</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>86861</CharitableContriEvent1Amt>
        <Event2Nm>ANNUAL FUNDRAIS</Event2Nm>
        <GrossReceiptsEvent2Amt>16471</GrossReceiptsEvent2Amt>
        <CharitableContriEvent2Amt>16471</CharitableContriEvent2Amt>
        <OtherEventsTotalCnt>1</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>8806</GrossReceiptsOtherEventsAmt>
        <CharitableContriOtherEventsAmt>8806</CharitableContriOtherEventsAmt>
        <GrossReceiptsTotalAmt>112138</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>112138</CharitableContributionsTotAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc5">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ATLAS FOR LIFE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>203 E MAIN ST</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>465528464</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>6913</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LUVERNE COMMUNITY ED</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>709 N KNISS AVE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>411784045</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>7958</CashGrantAmt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LUVERNE BACKPACK PROGRAM</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 912</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>272458093</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <PurposeOfGrantTxt>CHILD FOOD PROGRAM</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>LUVERNE COMMUNITY HOSPICE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1600 N KNISS AVE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>460388596</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>114157</CashGrantAmt>
        <PurposeOfGrantTxt>HOSPICE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>MATTHEW 6 OUTREACH MINISTRIES</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1005 N JACKSON ST</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>465528464</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>11860</CashGrantAmt>
        <PurposeOfGrantTxt>ATLAS OF ROCK COUNTY</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK COUNTY AUDITOR</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>LUVERNE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>416005885</RecipientEIN>
        <IRCSectionDesc>GOV</IRCSectionDesc>
        <CashGrantAmt>8277</CashGrantAmt>
        <PurposeOfGrantTxt>BIG BUDDIES ROCK YOU</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK COUNTY FOODSHELF</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>LUVERNE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>811047461</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>45770</CashGrantAmt>
        <PurposeOfGrantTxt>LOCAL FOODSHELP</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>ROCK COUNTY HISTORICAL SOCIETY</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>217 N FREEMAN</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>56156</ZIPCd>
        </USAddress>
        <RecipientEIN>411441481</RecipientEIN>
        <IRCSectionDesc>3</IRCSectionDesc>
        <CashGrantAmt>212900</CashGrantAmt>
        <PurposeOfGrantTxt>HISTORY CENTER</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>SANFORD HOSPITAL</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1600 N KNISS AVE</AddressLine1Txt>
          <CityNm>LUVERNE</CityNm>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>REQUIRES A COMPLETION REPORT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>LUVERNE AREA COMMUNITY FOUNDATION IS A PUBLICLY SUPPORTED COMMUNITY FOUNDATION THAT ATTRACTS, MANAGES, AND DISTRIBUTES CHARITABLE CONTRIBUTIONS AND GRANTS TO ITS PRIMARY SERVICE AREA, ROCK COUNTY, MINNESOTA, WHICH HAS A POPULATION OF APPROXIMATELY 10,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD REVIEWS THE FORM 990 AT ITS NEXT MEETING AFTER PREPARATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED AT BOARD MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL PERFORMANCE AND COMPENSATION TO BE PAID TO LACF'S EXECUTIVE DIRECTOR OR ANY OTHER EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE WHICH CONSISTS ONLY OF INDEPENDENT BOARD MEMBERS AND THEN A RECOMMENDATION IS MADE TO THE ENTIRE BOARD FOR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL PERFORMANCE AND COMPENSATION TO BE PAID TO LACF'S EXECUTIVE DIRECTOR OR ANY OTHER EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE WHICH CONSISTS ONLY OF INDEPENDENT BOARD MEMBERS AND THEN A RECOMMENDATION IS MADE TO THE ENTIRE BOARD FOR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>LACF'S ORGANIZATION DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>